Article IV.

Section 3.

1. Capitation tax shall be equal throughout the State upon all individuals subject to the same.
2. All free males over the age of twenty-one years, and under the age of forty-five years, and all slaves over the age of twelve years, and under the age of fifty years, shall be subject to Capitation tax, and no other person shall be subject to such tax; provided that nothing herein contained shall prevent exemptions of taxable polls as heretofore prescribed by law in cases of bodily infirmity.

3 items are based on this item:

Summary: Implementing capitation tax

Election Date: November 9, 1835

Votes For Ratification: 26771

Votes Against Ratification: 21606

Percent for Ratification: 55%

Percent Against Ratification: 45%

Notes:

Amendment Source: 1835 Proceedings and Debates of the Convention of North Carolina p 418 24

Effective Date Source:

Section 3.

1861 — Article VI. Section 1

1861 — Article VI. Section 2

1868 — Article V. Section 1